2010 (7) TMI 163

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....R.S. Sangia, SDR, for the Respondent. [Order]. - The appellant's claim for refund of accumulated grant of input services in terms of Notification No. 41 /2007-S.T., dated 6-10-07 stands denied to the appellant on the ground of limitation. While holding so Commissioner (Appeals) observed as under: "10. From the facts of the case I find that the appellant had originally filed refund claim on 2....

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....he claim to the appellant which was received by the appellant on 4-11-08. 11. From the above I find that even after returning the refund claim by the Department i.e. on 13-10-08 (though claimed to be received on 4-11 the appellant has sufficient time to resubmit the same by end of December. However, they missed the opportunity and filed the claim on 6-2-09 (received by Divisional Office on 9-2-....